Deductions & credits

So you are referring to cash donations you paid by check?

A canceled check can indeed serve as proof of donation for a donation under $250.  There are some additional recordkeeping requirements for higher amounts as explained below.

This is what the IRS says about Cash Donations in Publication 526:

"You can't deduct a cash contribution, regardless of the amount, unless you keep one of the following.

  1. A bank record that shows the name of the qualified organization, the date of the contribution, and the amount of the contribution. Bank records may include:

    1. A canceled check,

    2. A bank or credit union statement, or

    3. A credit card statement.

  2. A receipt (or a letter or other written communication) from the qualified organization showing the name of the organization, the date of the contribution, and the amount of the contribution.

  3. The payroll deduction records described next."


Contributions of $250 or More

You can claim a deduction for a contribution of $250 or more only if you have an acknowledgment of your contribution from the qualified organization or certain payroll deduction records.

If you made more than one contribution of $250 or more, you must have either a separate acknowledgment for each or one acknowledgment that lists each contribution and the date of each contribution and shows your total contributions.

Amount of contribution.

In figuring whether your contribution is $250 or more, don't combine separate contributions. For example, if you gave your church $25 each week, your weekly payments don't have to be combined. Each payment is a separate contribution.

NOTE:  This answer is not a complete description of all of the rules for cash donations and recordkeeping requirements.   Please refer to IRS Publication 526--Charitable Contributions for more info.  Here is the link:

https://www.irs.gov/publications/p526

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